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Tugas Akuntansi Mikita Cookies Pertemuan 4 Dan 5
Tugas Akuntansi Mikita Cookies Pertemuan 4 Dan 5
Jurnal Umum
Rp 456,500,000
Rp 2,500,000
Rp 5,000,000
Rp 2,000,000
Rp 1,500,000
Rp 6,000,000
Rp 4,500,000
Rp 2,800,000
Rp 3,500,000
Rp 10,000,000
Rp 50,000,000
Rp 45,000,000
Rp 40,000,000
Rp 8,000,000
Rp 11,500,000
Rp 3,200,000
Rp 3,500,000
Rp 2,500,000
Rp 15,500,000
Rp 673,500,000
"Mikita Cookies"
Buku Besar
Nama Akun : Kas
Ref.
Tanggal Uraian Debit Kredit
Post.
Sep 27 Rp 30,000,000
29 Rp 2,500,000
Okt 4 Rp 5,000,000
5 Rp 2,000,000
18 Rp 1,500,000
25 Rp 6,000,000
Nov 2 Rp 1,000,000
5 Rp 2,800,000
7 Rp 3,500,000
15 Rp 10,000,000
20 Rp 5,000,000
22 Rp 40,000,000
25 Rp 8,000,000
28 Rp 11,500,000
Des 6 Rp 3,200,000
15 Rp 3,500,000
28 Rp 15,500,000
No Akun : 1.1.1.1
Saldo
Debit Kredit
Rp 30,000,000
Rp 27,500,000
Rp 32,500,000
Rp 30,500,000
Rp 29,000,000
Rp 35,000,000
Rp 36,000,000
Rp 33,200,000
Rp 36,700,000
Rp 26,700,000
Rp 31,700,000
Rp 71,700,000
Rp 63,700,000
Rp 52,200,000
Rp 49,000,000
Rp 45,500,000
Rp 30,000,000
No Akun : 1.1.2.1
Saldo
Debit Kredit
Rp 3,500,000
Rp -
Rp 40,000,000
Rp -
Rp 2,500,000
No Akun : 1.1.3.1
Saldo
Debit Kredit
Rp 8,000,000
No Akun : 1.1.4.1
Saldo
Debit Kredit
Rp 1,500,000
No Akun : 1.3.1.1
Saldo
Debit Kredit
Rp 150,000,000
No Akun : 1.3.2.1
Saldo
Debit Kredit
Rp 275,000,000
No Akun : 1.3.3.1
Saldo
Debit Kredit
Rp 60,000,000
No Akun : 2.1.1.1
Saldo
Debit Kredit
Rp 50,000,000
Rp 46,500,000
No Akun : 3.1.0.0
Saldo
Debit Kredit
Rp 456,500,000
"Mikita Cookies"
Neraca Saldo
Jumlah Rp 566,000,000
Kredit
Rp 46,500,000
Rp 456,500,000
Rp 57,000,000
Rp 6,000,000
Rp 566,000,000
'Mikita Cookies''
Jurnal Penyesuaian
Nomor Jumlah
Tanggal Nama Rekening
Rek. Debet
Des 31 Pendapatan sewa Rp 5,000,000
Pendapatan Sewa DTDM
(AJP)
Des 31 Iklan Dibayar Dimuka Rp 1,250,000
Biaya iklan
(AJP)
Des 31 Piutang bunga Rp 20,000
Pendapatan bunga
(AJP)
Des 31 Biaya gaji Rp 500,000
Hutang gaji
Des 31 Kerugian Piutang Rp 25,000
Cad. Kerugian Piutang
(AJP)
Des 31 Biaya Penyusutan Bangunan Rp 6,875,000
Akm. Peny. bangunan
(AJP)
Des 31 Biaya Penyusutan Kendaraan Rp 500,000
Akm. Peny. Kendaraan
(AJP)
Des 31 Biaya pemakaian perlengkapan 5.1.0.7 Rp 400,000
Perleng. usaha 1.1.4.1
(AJP)
JUMLAH Rp 14,570,000
Jumlah
Kredit
Rp 5,000,000
Rp 1,250,000
Rp 20,000
Rp 500,000
Rp 25,000
Rp 6,875,000
Rp 500,000
Rp 400,000
Rp 14,570,000
Neraca Saldo
No.Akun Nama Akun
D K
1.1.1.1 Kas Rp 30,000,000
1.1.2.1 Piutang Usaha Rp 2,500,000
1.1.3.1 Piutang Lain lain Rp 8,000,000
1.1.4.1 Perlengkapan Usaha Rp 1,500,000
1.3.1.1 Tanah Rp 150,000,000
1.3.2.1 Bangunan Rp 275,000,000
1.3.3.1 Kendaraan Rp 60,000,000
2.1.1.1 Hutang Usaha Rp 46,500,000
3.1.0.0 Modal Rp 456,500,000
4.1.0.0 Pendapatan Usaha Rp 57,000,000
4.1.0.1 Pendapatan Sewa Rp 6,000,000
5.1.0.0 Biaya Bahan Kue & Catering
Rp 2,500,000
5.1.0.1 Biaya Listrik & Telepon Rp 8,000,000
5.1.0.2 Biaya Iklan Rp 1,500,000
5.1.0.3 Biaya Gaji Rp 27,000,000
Rp 2,500,000
Rp 8,000,000
Rp 1,250,000 Rp 250,000
Rp 500,000 Rp 27,500,000
Rp 5,000,000 Rp 5,000,000
Rp 1,250,000 Rp 1,250,000
Rp 20,000 Rp 20,000
Rp 20,000 Rp 20,000
Rp 500,000 Rp 500,000
Rp 25,000 Rp 25,000
Rp 25,000
Rp 6,875,000 Rp 6,875,000
Rp 6,875,000 Rp 6,875,000
Rp 500,000 Rp 500,000
Rp 500,000 Rp 500,000
Rp 400,000 Rp 400,000
Rp 14,570,000 Rp 14,570,000 Rp 573,920,000 Rp 573,895,000
Laba Rugi Neraca
D K D K
Rp 30,000,000
Rp 2,500,000
Rp 8,000,000
Rp 1,100,000
Rp 150,000,000
Rp 275,000,000
Rp 60,000,000
Rp 46,500,000
Rp 456,500,000
Rp 57,000,000
Rp 1,000,000
Rp 2,500,000
Rp 8,000,000
Rp 250,000
Rp 27,500,000
Rp 5,000,000
Rp 1,250,000
Rp 20,000 Rp 20,000
Rp 500,000
Rp 25,000
Rp 25,000
Rp 6,875,000
Rp 6,875,000
Rp 500,000
Rp 500,000
Rp 400,000
Rp 46,050,000 Rp 58,020,000 Rp 527,870,000 Rp 515,900,000
Rp 11,970,000 Rp 11,970,000
Rp 58,020,000 Rp 58,040,000 Rp 52,870,000 Rp 52,870,000
"Mikita Cookies"
Laporan Neraca
AKTIVA
Aktiva Lancar
Kas Rp 30,000,000
Piutang Usaha Rp 2,500,000
Piutang lain - lain Rp 8,000,000
Perlengkapan Usaha Rp 1,100,000
Iklan Dibayar Dimuka Rp 1,250,000
Piutang Bunga Rp 20,000 Rp 42,870,000
Cadangan Kerugian Piutang Rp 25,000
Total Aktiva Lancar Rp 42,845,000
Aktiva Tetap
Tanah Rp 150,000,000
Bangunan Rp 275,000,000
Kendaraan Rp 60,000,000 Rp 485,000,000
Akumulasi Peny.Bangunan Rp 6,875,000
Akumulasi Peny.Kendaraan Rp 500,000 Rp 7,375,000
Total Aktiva Tetap Rp 477,625,000
HUTANG
Hutang Lancar
Hutang Usaha Rp 46,500,000
Hutang Pendapatan Rp 5,000,000
Hutang Gaji Rp 500,000
Total Hutang Lancar Rp 52,000,000
Modal
Modal Akhir Rp 468,470,000
Total Modal Rp 468,470,000
Pendapatan
Pendapatan Usaha Rp 57,000,000
Pendapatan Sewa Rp 1,000,000
Pendapatan Bunga Rp 20,000
Total Pendapatan Rp 58,020,000
Biaya
Biaya Bahan Kue & Catering Rp 2,500,000
Biaya Listrik & Telepon Rp 8,000,000
Biaya Iklan Rp 250,000
Biaya Gaji Rp 27,500,000
Biaya Kerugiaan Piutang Rp 25,000
Biaya Penyusutan Bangunan Rp 6,875,000
Biaya penyusutan Kendaraaan Rp 500,000
Biaya Penyusutan Perlengkapan Rp 400,000
Total Biaya Rp 46,050,000
Laba Rp 11,970,000
Prive
Penambahan Modal
Rp 456,500,000
Rp 11,970,000
Rp 468,470,000
'Mikita Cookies'
Jurnal Penutup
Biaya Iklan
Biaya Gaji
Biaya kerugian piutang
Biaya penyusutan bangunan
Biaya penyusutan kendaraan
Biaya pemakaian perlengkapan
Total Rp 116,040,000
Kredit
Rp 58,020,000
Rp 2,500,000
Rp 8,000,000
Rp 250,000
Rp 27,500,000
Rp 25,000
Rp 6,875,000
Rp 500,000
Rp 400,000
Rp 11,970,000
Rp 116,040,000
'Mikita Cookies'
Neraca Saldo Setelah Penutupan
No. Akun Nama Akun Debit
Rp 25,000
Rp 6,875,000
Rp 500,000
Rp 46,500,000
Rp 5,000,000
Rp 500,000
Rp 468,470,000
Rp 527,870,000
'Mikita Cookies'
Rp 5,000,000
Rp 1,250,000
Rp 20,000
Rp 500,000
Rp 6,770,000